Integrated Filing — IndAS



General information about company
Scrip Code 532708
NSE Symbol GVKPIL
MSEI Symbol NOTLISTED
ISIN INE251H01024
Name of company GVK POWER & INFRASTRUCTURE LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 13-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-Aug-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 13-Aug-2025   13:30:00
End date and time of board meeting 13-Aug-2025   14:45:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 805300000
Other income 16400000
Total income 821700000
2 Expenses
(a) Cost of materials consumed 0
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0
(d) Employee benefit expense 19700000
(e) Finance costs 311500000
(f) Depreciation, depletion and amortisation expense 221500000
(f) Other Expenses
1 Other expenses 3616900000 3616900000
Total other expenses 3616900000
Total expenses 4169600000
3 Total profit before exceptional items and tax -3347900000
4 Exceptional items -10425600000
5 Total profit before tax -13773500000
6 Tax expense
7 Current tax 100000
8 Deferred tax 0
9 Total tax expenses 100000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations -13773600000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period -13773600000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period -13773600000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -8342100000
Total profit or loss, attributable to non-controlling interests -5431500000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 1579200000
Face value of equity share capital 1
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -5.28
Diluted earnings (loss) per share from continuing operations -5.28
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -5.28
Diluted earnings (loss) per share from continuing and discontinued operations -5.28
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Power 826000000 826000000
2 Others 0 0
Total Segment Revenue 826000000
Less: Inter segment revenue 20700000 20700000
Revenue from operations 805300000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Power 500300000 500300000
2 Others -3553500000 -3553500000
Total Profit before tax -3053200000
i. Finance cost 311500000 311500000
ii. Other Unallocable Expenditure net off Unallocable income 10408800000 10408800000
Profit before tax -13773500000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Power 2905500000 2905500000
2 Others 2623400000 2623400000
Total Segment Asset 5528900000 5528900000
Un-allocable Assets 36500000 36500000
Net Segment Asset 5565400000 5565400000
4 Segment Liabilities
Segment Liabilities
1 Power 2904500000 2904500000
2 Others 4749700000 4749700000
Total Segment Liabilities 7654200000 7654200000
Un-allocable Liabilities 3800000 3800000
Net Segment Liabilities 7658000000 7658000000
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income